Recommend me an eBay DAC.

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TDA 1543 sounds nice, yet it needs to burn in for about 200 hours(like TDA 1541)..it should not sound harsh, especially not if you can find a kit using more of them in parallel (and without oversampling) and with decent parts, PSU and topology... Not sure if those kits exist...

There is a thread on the VALAB DAC using 8 of them (4 per channel) the thread is huge but you'll find usefull info in it on modding and sound quality.
 
They're all excellent deals for DIYers who love to mod (like me :D). If you're not adverse to hacking up tracks, whipping out capacitors and soldering lots of new grounding wires then they're (in the main) a total steal for the sound you can get for the money. People with more money than time and modding aptitude would be better off looking to finished products.
 
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